The Institute of Company Secretaries of India (ICSI), through the Directorate of Academics & Research, announced the study material applicable for the December 2026 examinations of the Executive and Professional Programmes. For the Executive Programme, Papers 1 to 6 are updated till 30th November 2025, while Paper 7: Tax Laws & Practice is updated till 31st May 2025. For the Professional Programme, most papers, including ESG, Drafting, Compliance Management, Strategic Management, Corporate Restructuring, and several elective papers, are updated till 31st May 2026, while Corporate Restructuring, Valuation & Insolvency and Elective Paper 7.5: Insolvency and Bankruptcy – Law & Practice are updated till 3rd June 2026. Elective Paper 4.5: Advanced Direct Tax Laws & Practice is updated till 31st October 2025, and Elective Paper 7.2: Goods & Services Tax (GST) & Corporate Tax Planning is updated till 31st May 2025. ICSI has also advised students to refer to the applicable supplements for the December 2026 examinations available along with the study materials on its academic portal. The announcement is dated 28.07.2026.
Institute of Company Secretaries of India
STUDY MATERIAL APPLICABLE FOR DECEMBER 2026 EXAMINATION
EXECUTIVE PROGRAMME – Study Material applicable for December 2026 Examination
| Papers | Study Material Updated Till |
| Group 1 | |
| Paper 1: Jurisprudence, Interpretation & General Laws | 30th November, 2025 |
| Paper 2: Company Law & Practice | 30th November, 2025 |
| Paper 3: Setting Up of Business, Industrial & Labour Laws | 30th November, 2025 |
| Paper 4: Corporate Accounting and Financial Management | 30th November, 2025 |
| Group 2 | |
| Paper 5: Capital Market & Securities Laws | 30th November, 2025 |
| Paper 6: Economic, Commercial and Intellectual Property Laws | 30th November, 2025 |
| Paper 7: Tax Laws & Practice | 31st May, 2025 |
Study Material of Executive Programme is available at the following weblink:
https://www.icsi.edu/academic-portal/new-syllabus-2022/executive-programme/
In addition to study material, students are advised to read applicable Supplements for December 2026 Examination for Executive Programme, available at the following weblink:
https://www.icsi.edu/academic-portal/new-syllabus-2022/supplements2024/supplements_dec2026/
PROFESSIONAL PROGRAMME-Study Material applicable for December 2026 Examination
| Papers | Study Material Updated Till |
| Group 1 | |
| Paper 1: Environmental, Social and Governance (ESG) – Principles & Practice | 31st May, 2026 |
| Paper 2: Drafting, Pleadings & Appearances | 31st May, 2026 |
| Paper 3: Compliance Management, Audit & Due Diligence | 31st May, 2026 |
| Paper No. 4 – Elective 1 | |
| Elective Paper No. 4.1. CSR & Social Governance | 31st May, 2026 |
| Elective Paper No. 4.2. Internal & Forensic Audit | 31st May, 2026 |
| Elective Paper No. 4.3. Intellectual Property Rights – Law & Practice | 31st May, 2026 |
| Elective Paper No. 4.4. Artificial Intelligence, Data Analytics and Cyber Security – Laws & Practice | 31st May, 2026 |
| Elective Paper No. 4.5. Advanced Direct Tax Laws & Practice | 31st October, 2025 |
| Elective Paper No. 4.6. IFSCA – Regulations, Listing and Compliances | 31st May, 2026 |
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| Group 2 | |
| Paper 5: Strategic Management & Corporate Finance | 31st May, 2026 |
| Paper 6: Corporate Restructuring, Valuation & Insolvency | 3rd June, 2026 |
| Paper No. 7- Elective 2 | |
| Elective Paper No. 7.1. Arbitration, Mediation & Conciliation | 31st May, 2026 |
| Elective Paper No. 7.2. Goods & Services Tax (GST) & Corporate Tax Planning | 31st May, 2025 |
| Elective Paper No. 7.3. Labour Laws & Practice | 31st May, 2026 |
| Elective Paper No. 7.4. Banking & Insurance – Laws & Practice | 31st May, 2026 |
| Elective Paper No. 7.5. Insolvency and Bankruptcy – Law & Practice | 3rd June, 2026 |
Study Material of Professional Programme is available at the following weblink:
https://www.icsi.edu/academic-portal/new-syllabus-2022/professional-programme/
In addition to study material, students are advised to read applicable Supplements for December 2026 Examination for Professional Programme, available at the following weblink:
https://www.icsi.edu/academic-portal/new-syllabus-2022/supplements2024/supplements_dec2026/
Directorate of Academics & Research
Date: 28.07.2026
